Vaisesika Sūtra 1.1.5

pṛthivī-āpas-tejo-vāyur-ākāśaṁ kālo dig-ātmā mana iti dravyāṇi ॥5॥

The Earth, the water, the fire, the air, the space, the time, the directions, the ātmān, i.e. essence of being, and the mind are dravyas.